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The decision of the Tribunal is that the reference is struck out for want of jurisdiction and the matter remitted to the Pensions Regulator.
                  The Appellant runs a small business in Surrey.
                  The Respondent ('TPR') is the statutory regulator with responsibility for the automatic enrolment pension scheme. All notices issued and other enforcement action referred to below were his acts.
                  By this reference (or appeal, as I will call it from now on) presented on 20 June 2024, the Appellant challenges:
(1)               A Fixed Penalty Notice ('FPN') dated 14 September 2022 ('FPN1') requiring it, no later than 12 October 2022, to pay a penalty of �400 for failing to comply with an Unpaid Contributions Notice ('UCN') dated 18 July 2022 ('UCN1');
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